Dr. Merschmeier + Partner GmbH
  Haus Sentmaring 9
  48151 Münster


Herbert Kissenkötter
  Michael Jäger
  Wolfgang Scheiper
  Prof. Dr. Dirk Thoms-Meyer


02 51 - 77 76 00


02 51 - 77 76 025



Commercial registry

AG Münster, HRB 1077



Responsible supervisory authorities

Chamber of public accountants Public entity
  Rauchstraße 26
  10787 Berlin
  Tel.: +49 (30) 72 61 61 - 0
  Chamber of tax consultants Westphalia-Lippe
  Public entity
  Erphostraße 43
  48145 Münster
  Tel.: +49 (251) 4 17 64 - 0
  Montana Board of Public Accountants
  301 Southpark
  PO Box 200 513
  Helena, MT 59620-0513 / USA
  Tel.: +1 (406) 841 - 23 77


The profession of auditors is regulated by the:
  . Act on the Professional Code of Conduct of Public Auditors in Germany (WPO)
  . Statutes for auditors and chartered accountants
  . Statutes for quality control
  . Regulation on seals
  . Insurance legislation for professional liability of auditors
  For the professional code of conduct please refer to

Tax Consultant

The profession of tax consultants is regulated by the:
  . Tax consultancy act (StBerG)
  . German Tax Consultancy Act Implementation Regulation (DVStB)
  . German Federal Code of Conduct for Tax Consultants (BOStB)
  . German Tax Consultants’ Fee Act (StBGebV)
  For the professional code of conduct please refer to the home page of the German Chamber of Tax Consultants .

Certified Public Accountant

For the professional code of conduct please refer to

Design and implementation


studio be GmbH & Co. KG
  Bövemannstraße 1
  48268 Greven


02 57 1 - 9 63 - 0


02 57 1 - 9 63 - 50




1. Content of the online website

The author accepts no responsibility for the timeliness, accuracy and completeness of the information provided on our website. The author is in no event liable for damages of any kind incurred or suffered as a result of the use or non-use of the information presented on this website or the use of defective or incomplete information unless the author has been acting deliberately or in a wantonly negligent manner.

All services are offered without engagement and are non-binding. The author expressly reserves the right to amend, add to or delete parts of the pages or the whole service, or to suspend publication temporarily or permanently, without specific notice.

2. References and links

In cases of direct and indirect references to third-party web sites (“hyperlinks”) that the author is not responsible for, the author can be made liable only if the author was aware of the content of the web site or if it would have been reasonable and technically feasible to prevent the use of web sites containing illegal content.

The author hereby expressly declares that there was no illegal content on the linked pages at the time of linking. The author has no influence over the current and future design, contents and copyright of the pages linked. Therefore, the author dissociates him-/herself explicitly from all changes concerning the contents of linked pages that were made after the link was set. This statement is valid for all links and references within the web site created by the author as well as for links and references from third parties in guestbooks, discussion forums, lists of links and mailing lists and in all other forms of databases to whose contents external write-only access is possible. The provider of the linked site is solely responsible for illegal, incorrect or incomplete content and particularly for damages which occur through using or not using the type of information provided; the provider of the site which links the site which hosts the publication concerned.

3. Copyright and trademark law

The author aims to observe the copyright of any image, graphic, audio document, video sequence or text in all publications, to use his/her own images, graphics, audio documents, video sequences or texts or to make use of license-free graphics, audio documents, video sequences or texts. All brands and trademarks mentioned in the website and which may be protected by third parties are subject to the provisions of applicable trademark law and the ownership rights of the registered owner. The mere mention of these trademarks should not be taken to imply that they are not protected by third-party rights.

Copyright for items published and created by the author lies exclusively with the author of the site. Reproducing or using such graphics, sound files, video sequences and texts in other electronic or print publications is not permitted without the express permission of the author.

4. Data privacy

If there is the option of entering personal or business data (e-mail addresses, names, postal addresses) within the website, the disclosure of these data is voluntary. If technically feasible and where reasonable, the utilisation and payment of all services offered is permissible without disclosing such data or by use of anonymous data or aliases. Use of the contact details such as postal address, telephone numbers and fax numbers and e-mail addresses provided in the site information by third parties to send information not expressly requested is not permitted. We reserve the right to take legal action against anyone violating this prohibition by sending so-called spam.

5. Legal effect of this disclaimer

This exclusion of liability should be considered as part of the internet service from which you were referred to this page. If any parts or any individual wording within this text should not fully reflect the current legal position, the content and validity of the remaining parts of the document will remain unaffected. Source: Rechtschutzversicherung Waschmaschine von